Hello priyasarang,
If you control is part of the Visual Basic for Application controls, it will be included in your report without any problem, and other users who have Business Objects will be able to use them.
Now if you include others controls from Visual Basic 6 or anything else, in that case, you will have to distribute and register the library (you can view it by going to Tools -> References in the VB editor) to all the users who will want to use the report and the associated controls.
I hope it will help.
Cheers,